Positive delimitation of the taxable event

Regulations: Art. 6 Law Income Tax

The taxable event of IRPF is the obtaining of income by the taxpayer, the components of which are the following:

1. The returns on work.
2. Capital returns.
3. The returns from economic activities.
4. Capital gains and losses.
5. Income imputations established by law.

However, for the purposes of determining the tax base and calculating the IRPF , income is classified as general and savings.

By express legal provision, the provision of goods, rights or services that may generate income from work or capital are presumed to be remunerated, unless proven otherwise.